accrued liability

简明释义

应计负债

英英释义

例句

1.During the audit, the firm discovered several accrued liabilities that had not been recorded properly.

在审计过程中，审计公司发现了几项未被正确记录的应计负债。

2.Managers need to monitor accrued liabilities closely to ensure accurate financial reporting.

管理层需要密切监控应计负债以确保财务报告的准确性。

3.The accrued liability for employee benefits can significantly impact the company's cash flow projections.

员工福利的应计负债可能会显著影响公司的现金流预测。

4.At the end of the fiscal year, the company recorded its unpaid wages as an accrued liability.

在财政年度结束时，公司将未支付的工资记录为应计负债。

5.The accountant explained that the accrued liability for taxes must be accounted for in the financial statements.

会计师解释说，税款的应计负债必须在财务报表中列示。

作文

In the world of accounting and finance, understanding the concept of accrued liability is crucial for both businesses and stakeholders. An accrued liability refers to an expense that has been incurred but not yet paid. This means that a company has received goods or services but has not yet settled the payment for them. For instance, if a company receives electricity for the month of June but does not pay the bill until July, the amount owed for June would be recorded as an accrued liability in the company's financial statements.The recognition of accrued liabilities is essential for accurate financial reporting. It ensures that expenses are matched with the revenues they help generate, adhering to the accrual basis of accounting. This principle states that financial transactions should be recorded when they occur, rather than when cash is exchanged. By doing so, businesses can provide a more realistic picture of their financial health at any given time.For example, consider a construction company that has completed a project but has not yet billed the client. The costs associated with labor and materials used during the project must be recorded as accrued liabilities. This allows the company to reflect its true expenses, even though the cash outflow will happen later when the client is billed and pays the invoice.Moreover, accrued liabilities can significantly impact a company's cash flow management. By recognizing these liabilities, a business can better prepare for future cash outflows. This foresight is particularly important for small businesses that may operate on tight budgets. If they fail to account for accrued liabilities, they might find themselves in a situation where they have insufficient funds to cover their obligations when they come due.Another important aspect of accrued liabilities is their role in assessing a company's liquidity. Investors and creditors often analyze a company's balance sheet to determine its ability to meet short-term obligations. A high level of accrued liabilities may indicate that a company is accumulating expenses faster than it can pay them, which could raise red flags about its financial stability. Conversely, a well-managed level of accrued liabilities suggests that the company is effectively managing its resources and obligations.In conclusion, the concept of accrued liability is fundamental in the realm of accounting. It represents expenses that have been recognized but not yet paid, providing a clearer picture of a company's financial situation. By understanding and properly managing accrued liabilities, businesses can ensure accurate financial reporting, effective cash flow management, and maintain investor confidence. Recognizing the importance of accrued liabilities helps companies navigate their financial landscape more effectively, ultimately leading to better decision-making and long-term success.

在会计和金融的世界中，理解应计负债的概念对企业和利益相关者至关重要。应计负债是指已经发生但尚未支付的费用。这意味着公司已经收到了商品或服务，但尚未结清付款。例如，如果一家公司在六月份收到了电力，但直到七月份才支付账单，那么六月份所欠的金额将在公司的财务报表中记录为应计负债。应计负债的确认对准确的财务报告至关重要。它确保费用与其帮助产生的收入相匹配，遵循权责发生制会计原则。该原则指出，财务交易应在发生时记录，而不是在现金交换时。通过这样做，企业可以在任何给定时间提供更现实的财务健康状况。例如，考虑一家已完成项目但尚未向客户开具账单的建筑公司。与项目中使用的劳动力和材料相关的成本必须记录为应计负债。这使公司能够反映其真实的费用，即使现金流出将在稍后客户被开具账单并支付发票时发生。此外，应计负债可能会显著影响公司的现金流管理。通过确认这些负债，企业可以更好地为未来的现金流出做准备。这种前瞻性对于可能在紧张预算下运营的小企业尤为重要。如果他们未能计算应计负债，他们可能会发现自己面临现金不足以支付到期义务的情况。应计负债的另一个重要方面是它们在评估公司流动性中的作用。投资者和债权人通常会分析公司的资产负债表，以确定其满足短期义务的能力。高水平的应计负债可能表明公司累积费用的速度超过了其支付的速度，这可能会引起对其财务稳定性的警示。相反，管理良好的应计负债水平则表明公司正在有效管理其资源和义务。总之，应计负债的概念在会计领域中是基础性的。它代表已被确认但尚未支付的费用，为公司的财务状况提供了更清晰的图景。通过理解和妥善管理应计负债，企业可以确保准确的财务报告、有效的现金流管理，并维持投资者信心。认识到应计负债的重要性有助于公司更有效地驾驭其财务环境，最终导致更好的决策和长期成功。